N.Y. Penal Law § 275.40: Failure to disclose the origin of a recording in the first degree

§ 275.40 Failure to disclose the origin of a recording in the first

degree.

A person is guilty of failure to disclose the origin of a recording in

the first degree when such person commits the crime of failure to

disclose the origin of a recording in the second degree as defined in

section 275.35 of this article and either:

1. such person has been convicted of failure to disclose the origin of

a recording in the first or second degree within the past five years; or

2. commission of the crime involves at least one hundred unauthorized

sound recordings or at least one hundred unauthorized audiovisual

recordings.

Failure to disclose the origin of a recording in the first degree is a

class E felony.